Tiêu đề MOCK TEST F6 ACCA - 002.docx ✅

MOCK TEST TX/F6 ACCA - 002 QUESTION Section A • 15 objective test (OT) questions, each worth 2 marks. • 30 marks in total. Section B • Six constructed response questions that may contain a scenario which relates to one or more requirement(s). • Each constructed response question is worth 10 or 15 marks in total. • 70 marks in total. All questions are compulsory.
Section A This section of the exam contains 15 objective test (OT) questions. Each question is worth 2 marks and is compulsory. This exam section is worth 30 marks in total. Important: 1. Calculations and workings need only be made to the nearest whole unit of currency, unless instructed otherwise. 2. All apportionments should be made to the nearest month.
1. KLT Co, a Vietnamese company which applies the deduction method for value added tax (VAT) purposes, started renting an office for its operations on 1 May 2022. On the same date, KLT Co paid the landlord an amount for both rent and deposit of VND594 million, equivalent to rental fees for three months. This amount is inclusive of 10% VAT. Thereafter, rent is payable in advance at the beginning of each month. Rent payments were made accordingly until the year-end. What is the amount of deductible rental expense which KLT Co can claim for corporate income tax purposes in the year ended 31 December 2022? A. VND1,584 million B. VND1,440 million C. VND1,800 million D. VND1,980 million 2. In the year 2022, MLK Co, a Vietnamese company which applies the deduction method for value added tax (VAT) purposes, received compensation by bank transfer of VND1,500 million from an insurance company for damage to goods caused by a flood. According to the insurance policy, the compensation does NOT cover any VAT on the purchase of the goods. The insured goods were purchased by MLK Co for VND2,200 million (exclusive of VAT at the rate of 10%). What is the amount of output VAT and creditable input VAT (in VND millions) that MLK Co is required to declare in the year 2022 as a result of the transactions?
A. Option 3 B. Option 1 C. Option 4 D. Option 2 3. Ms Huong Nguyen is a 30-year-old Vietnamese citizen with no dependants. During the year 2022, she received a gross monthly salary of VND40 million, plus the following: a bonus equal to two months' salary in January 2022 for her work performance in 2021; and a bonus equal to one month's salary in July 2022 for her half-year performance in 2022. In the year 2022, her employer also paid her a clothing allowance of VND20 million in cash. Ms Huong is responsible for her own social, health and unemployment insurance. What is Ms Huong's annual personal income tax (PIT) liability (rounded to two decimals in the monthly PIT calculation ONLY) in the year 2022? A. VND73.61 million B. VND53.29 million C. VND72.36 million D. VND50.29 million 4. SGT Co is a trading company in Singapore. In the year 2022, SGT Co entered into a contract with AHD Co, a Vietnamese company, in which SGT Co purchased goods from AHD Co with a value of USD4.5 million. At the same time, SGT Co sold the goods to NKT Co, a company established in Vietnam for USD5 million (net of Foreign Contractor Tax (FCT)).